HMRC internal manual

Tonnage Tax Manual

TTM02010 - Tonnage tax elections: Pre-election clearance

Clearance application before initial election

HMRC offers a non-statutory business clearance procedure. Full guidance can be found in the Non Statutory Business Clearance Guidance manual. The guidance that follows here does not replace the NBCG.

This clearance procedure is available to enable any company or group interested in tonnage tax to discuss its own circumstances with HMRC in advance of making the initial election.

Examples of companies that might find this procedure useful include:

  • an existing UK company or group considering diversification into shipping,

  • a company or group considering starting up a new shipping business in the UK, and

  • an overseas shipping company or group considering expanding its operations to the UK.


Areas covered by clearance application TTM02030
Information to be provided to HMRC TTM02040
Timing of clearance application TTM02050
Foreign company or group TTM02060